The Division 293 threshold for the 2025-26 financial year is $250,000.

Once an individual's combined income (their "income for surcharge purposes", adjusted for reportable super contributions and certain other amounts) plus their low-tax concessional (before-tax) contributions exceeds $250,000, an additional 15% Division 293 tax applies. The tax is levied on the lesser of:
- the taxable concessional contributions, or
- the amount by which the combined total exceeds the $250,000 threshold.

This threshold has been $250,000 since 1 July 2017 (reduced from the original $300,000) and remains $250,000 for the 2025-26 financial year. It is not indexed.

Controlling authority: The Australian Taxation Office (ATO) administers and assesses Division 293 tax. The tax is imposed under Division 293 of the Income Tax Assessment Act 1997 (Cth) (rate imposed by the Superannuation (Sustaining the Superannuation Contribution Concession) Imposition Act 2013), and the ATO is the Commonwealth authority responsible for assessing and collecting it.